Held that the assessee has offered the relevant income even though the TDS certificates were in the name of demerged company . (AY. 2015 -16 , 2016 -17) (ITA Nos. 7685/Mum/ 925 /mum / 2021 dt 2 -5 2024 )
Culver Max Entertainment Pvt Ltd v.ACIT(2024) BCAJ- July -P. 36 ( Mum)( Trib)
S. 199 : Deduction at source – Credit for tax deducted –Income offered in the relevant year – Demerger – Eligible for TDS credit even if the TDS certificates are in the name of the demerged company/ Transferor company .[ S.144C ]
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